Part of a package of three bills to effect three private health insurance tiers, the bill amends the

A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999

to increase the rate of Medicare levy surcharge for taxpayers who do not have complying health insurance and whose income (including reportable fringe benefits) for surcharge purposes is above the relevant Medicare levy surcharge threshold.

Part of a package of three bills to effect three private health insurance tiers, the bill amends the

Age Discrimination Act 2004

,

Income Tax Assessment Act 1936

,

Income Tax Assessment Act 1997

,

Private Health Insurance Act 2007

,

Taxation Administration Act 1953

and

Taxation (Interest on Overpayments and Early Payments) Act 1983

to reduce the amount of private health insurance rebate eligible taxpayers with complying private health insurance are entitled to when their income for surcharge purposes is above the relevant Medicare levy surcharge threshold.

to: lower the maximum child age of eligibility for family tax benefit (FTB) Part A from 24 to 21 years of age from 1 January 2012; and pause indexation for the: higher income free area for FTB Part A; FTB Part B income limit; and baby bonus income limit;

Paid Parental Leave Act 2010

to extend the commencement date for indexation of the paid parental leave income limit;

Social Security Act 1991

to require people to test their future work capacity by participating in training or work-related activities in order to qualify for the disability support pension;

Social Security (Administration) Act 1999

to enable income management to continue in the Cape York area for another 12 months; and

to move the details for corporate plans of a government business enterprise into the Commonwealth Authorities and Companies Regulations 1997;

Financial Management and Accountability Act 1997

to: provide for sunsetting and disallowance arrangements of various legislative instruments; provide that Chief Executive’s instructions are not legislative instruments; and clarify that the external auditor of a Financial Management and Accountability Act agency is the Auditor-General;

Legislative Instruments Act 2003

to make consequential amendments;

Primary Industries (Excise) Levies Act 1999

,

Renewable Energy (Electricity) Act 2000

and

Science and Industry Research Act 1949

to make technical amendments;

Wheat Export Marketing Act 2008

to expand the circumstances in which amounts can be credited to the Wheat Exports Australia Special Account; and

Wine Australia Corporation Act 1980

to provide: when the Wine Australia Corporation must provide an annual operation plan to the responsible minister; and that members are appointed to the Geographical Indications Committee for no longer than three years.

to: provide for the assessment and monitoring of the financial viability of large long day care centre operators of approved child care services; and authorise the secretary to engage an audit expert to carry out an independent audit of a centre operator if there are concerns about its ongoing financial viability.

to protect children and families at risk of violence or abuse by: prioritising the safety of children in parenting matters; including harmful behaviour in the definitions of ‘abuse’ and ‘family violence’; requiring family consultants, family counsellors, family dispute resolution practitioners and legal practitioners to prioritise the safety of children; placing additional reporting requirements on certain parties to provide evidence to courts; and state and territory child protection authorities participating in family law proceedings where appropriate; and

to provide for: modified arrangements for advance payments of family tax benefit (FTB); and the payment of FTB Part A supplement for a child turning four conditional on that child receiving a health check prior to starting school;

Child Support (Assessment) Act 1989

to determine a parent’s taxable income by using their previous taxable income, indexed by growth in wages, when a tax return has not been lodged;

Social Security Act 1991

to require payers of compensation to notify Centrelink of proposed payments of compensation; and

Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007

in relation to the recovery of fee reductions, enrolment advances and business continuity payments paid to approved child care services;

Family Assistance Legislation Amendment (Child Care) Act 2010

to make a technical amendment;

A New Tax System (Family Assistance) Act 1999

and

A New Tax System (Family Assistance) (Administration) Act 1999

in relation to the effect of a child’s absence from the care of an approved child care service on the eligibility of an individual for child care benefit for that child;

A New Tax System (Family Assistance) (Administration) Act 1999

,

Child Care Act 1972

and

Social Security Act 1991

to clarify the definition of family assistance law;

Age Discrimination Act 2004

,

A New Tax System (Family Assistance) (Administration) Act 1999

,

Social Security (Administration) Act 1999

and

Student Assistance Act 1973

to enable disclosure of information about education and care services for the purposes of the Education and Care Services National Law; and

A New Tax System (Family Assistance) (Administration) Act 1999

in relation to: the secretary’s power to refuse a child care service’s approval for the purposes of family assistance law; the requirement to comply with child care laws; and the recalculation of child care benefit fee reductions.